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Title Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences
ID_Doc 78158
Authors Lehman, G; Haslam, C
Title Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences
Year 2013
Published Accounting Forum, 37, 4
DOI 10.1016/j.accfor.2013.08.001
Abstract In this special issue the authors account for the Apple Inc innovative business model in terms of its capacity to create and capture value from its global supply chain. The authors argue that there are a number of reasons why the Apple business model may not be sustainable and more broadly explore the dysfunctional social and economic aspects of corporate behavior that seeks to fragment and elongate global value chains to capture value within the firms financial reporting boundary whilst displacing cost and risk. (C) 2013 Elsevier Ltd. All rights reserved.
Author Keywords Apple business model; Innovative organization; Financialization; Value capture
Index Keywords Index Keywords
Document Type Other
Open Access Open Access
Source Emerging Sources Citation Index (ESCI)
EID WOS:000213852700001
WoS Category Business, Finance
Research Area Business & Economics
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